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Si un contribuyente present su declaracin el 15 de abril de 2019, la fecha de vencimiento de la declaracin de ese ao, pag $100 con

Si un contribuyente present su declaracin el 15 de abril de 2019, la fecha de vencimiento de la declaracin de ese ao, pag $100 con la declaracin y luego determin que se pag en exceso el monto del impuesto, tiene hasta qu fecha para reclamar un reembolso ?

A. 1 de enero de 2022

B. 15 de abril de 2022

C. 15 de octubre de 2022

D. 31 de diciembre de 2022

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